Freedom of Information Requests for Non-Personal Information Received and Completed during the period 1 April to 30 April 2008

details of the Freedom of Information Requests for Non-Personal Information Received and Completed during the period 1st April to 30th April 2008.
Ref. Requester Category Request Decision/Reason for decision Internal Review Info Comm
1250/2008 Media Access to records containing: -The number of laptops lost or stolen belonging to employees of the Revenue Commissioners between January 1st 2002 and February 26th 2008 -Any correspondence between the Minister for Finance, Department of Finance officials, the Revenue Commissioners and the Data Protection Commissioners between January 1st 2002 and February 26th 2008 regarding lost or stolen laptops Full    
1444/2008 Client List of tax exempt sports clubs that have availed of exemption to stamp duty under section 105 Finance Act 2007 Full    
1753/2008 Media Records of all independent valuations of artworks commissioned since 1 January 2001 by Revenue following applications for relief under S1003 of TCA 1997 Full    
1661/2008 Business/Interest Groups Details of any determinations that have been made in relation to personal portfolio investment undertakings (PPIU), pre and post Finance Act 2007 Partial 13    
1719/2008 Media Access to records concerning organisations claiming charitable tax exemptions as follows: a) Names of organisations removed from database of organisations granted charitable tax exemption from Jan 2005 to date. b) Number of organisations removed from database from Jan 2005 to date. c) Number of inspections/audits of organisations on database from Jan 2005. d) Number of settlements reached and their amounts, concerning organisations claiming this exemption from Jan 2005 to date. e) Total revenue generated from Jan 2005 to date. f) Reviews/appraisals conducted by Revenue concerning this tax exemption from 1 Jan 2006 to date. g) Representations made and replies issued concerning this exemption from 1 Jan 2006 to date. Partial 2, 9, 11, 12, & 13.    
1394/2008 Business/Interest Groups S906A TCA, Information to be furnished by financial institutions: A) The number of times this section has been utilised since enactment b) the number applicable to each tax office c) the number issued without prior notice to taxpayer d) the number of notices of intent to issue but not enforced. Requester also asks for Revenue Policy on the reliance a taxpayer or practitioner can rely on statements of practice Full    
1920/2008 Business/Interest Groups Access to the background paperwork leading to the issue of Revenue e-Brief No 15/2008 Partial 6, 8    

Sections used in exempting records: Explanatory notes

See the text of the Freedom of Information Acts (Freedom of Information Home Page) for a fuller explanation.

  1. Section 6(4): Records created before the commencement of the Act. Commencement date is 21 April 1998.
  2. Section 10(1)(a): Records which do not exist or cannot be found after all reasonable steps have been taken are deemed to be refused.
    Section 10(1)(b): Request does not comply with section 7(1)(b) - does not contain enough information to identify the record.
    Section 10(1)(c): Nature of records would cause unreasonable interference with or disruption of the other work of the public body concerned.
  3. Section 12(2)(b)(ii): Would involve an infringement of copyright (other than copyright owned by the State, the Government or the public body concerned).
  4. Section 13: Partial access i.e. records released do not purport to be a copy of the complete record.
  5. Section 19: Records relating to meetings of the Government.
  6. Section 20(1): Records relating to the deliberative processes of a public body.
  7. Section 21(1)(a): Records which might prejudice the effectiveness of tests, examinations, investigations or audits conducted by a public body.
  8. Section 22(1)(a): Records which would have legal professional privilege, i.e. documents which would not have to be produced in court.
    Section 22(1)(b): Records, where disclosure would constitute contempt of court.
  9. Section 23(1)(a)(i) or (ii) or (viii) or (1)(b): Records which might prejudice law enforcement and public safety. Examples include records which would impair the prevention, detection or investigation of offences (for example, records describing the criteria for an audit), or which would reveal the identity of a person who has given information to a public body in confidence in relation to the enforcement of the law.
  10. Section 24(2)(e): Information given in confidence from EU.
  11. Section 26(1)(a): Information obtained in confidence and on the understanding that is would be treated as confidential, or (1)(b) disclosure of the information concerned would constitute a breach of a duty of confidence.
  12. Section 27(1)(b): Records which contain commercially sensitive information. An example of this would be commercial information that could prejudice the competitive position of that person in the conduct of his or her business.
  13. Section 28(1): Records which disclose personal information about another individual. This includes deceased persons unless duly authorised.
  14. Section 31(1)(a): Records which could have a serious adverse affect on the financial and economic interests of the State and public bodies.
  15. Section 32(1)(b): Enactments relating to non-disclosure of records.
  16. Section 41: Decision not issued within prescribed time limits deemed to be a refusal to grant a request.
  17. Section 46(1)(b): Restriction of the Act - the Act does not apply to records held or created by the Attorney General or the DPP.
  18. Section 46(1)(c): Restriction of the Act - The Act does not apply to a record relating to an investigation carried out by the Ombudsman, the Ombudsman for Children and the Pensions Ombudsman.
  19. Section 46(2): Records in the public domain.

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